{"id":15898,"date":"2021-06-14T07:05:31","date_gmt":"2021-06-14T07:05:31","guid":{"rendered":"http:\/\/www.alohaber.net\/wp\/?p=15898"},"modified":"2021-06-14T07:05:31","modified_gmt":"2021-06-14T07:05:31","slug":"sgk-yeniden-yapilandirma-rehberi","status":"publish","type":"post","link":"http:\/\/www.alohaber.net\/wp\/2021\/06\/sgk-yeniden-yapilandirma-rehberi\/","title":{"rendered":"SGK Yeniden Yap\u0131land\u0131rma Rehberi"},"content":{"rendered":"

\"\"<\/a>SGK Yeniden Yap\u0131land\u0131rma Rehberi \u0130\u015fverenlerin Sosyal G\u00fcvenlik Kurumuna Olan Prim ve \u0130dari Para Cezalar\u0131 Bor\u00e7lar\u0131n\u0131n 7326 Say\u0131l\u0131 Kanun\u2019a G\u00f6re Yen…<\/p>\n

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SGK Yeniden Yap\u0131land\u0131rma Rehberi<\/strong><\/p>\n

Tarih:\u00a0
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SGK Yeniden Yap\u0131land\u0131rma Rehberi<\/h4>\n

\u0130\u015fverenlerin Sosyal G\u00fcvenlik Kurumuna Olan Prim ve \u0130dari Para Cezalar\u0131 Bor\u00e7lar\u0131n\u0131n 7326 Say\u0131l\u0131 Kanun\u2019a G\u00f6re Yeniden Yap\u0131land\u0131rma Rehberi<\/em><\/p>\n

\u00a0<\/div>\n
\n

\u00d6ZET:<\/strong><\/p>\n

03\/06\/2021 tarihli ve\u00a07326 say\u0131l\u0131 \u201cBaz\u0131 Alacaklar\u0131n Yeniden Yap\u0131land\u0131r\u0131lmas\u0131 ile Baz\u0131 Kanunlarda De\u011fi\u015fiklik Yap\u0131lmas\u0131na \u0130li\u015fkin Kanun<\/a><\/strong>\u201d, 09.06.2021 tarihli 31506 say\u0131l\u0131 Resmi Gazetede yay\u0131mlanarak y\u00fcr\u00fcrl\u00fc\u011fe girmi\u015ftir. Bu Kanun prim \u00f6deme y\u00fck\u00fcml\u00fclerine ne gibi haklar getiriyor, bu haklardan yararlanmak i\u00e7in hangi i\u015flemlerin yap\u0131lmas\u0131 gerekti\u011fi bu rehberde a\u00e7\u0131klanm\u0131\u015ft\u0131r.<\/p>\n<\/div>\n

\n
\u00a0<\/div>\n<\/div>\n

A- YASANIN SOSYAL G\u00dcVENL\u0130K KURUMUNA OLAN BOR\u00c7LAR Y\u00d6N\u00dcNDEN GET\u0130RD\u0130KLER\u0130<\/strong><\/p>\n

7326 say\u0131l\u0131 Kanunda yer alan SGK alacaklar\u0131na ili\u015fkin h\u00fck\u00fcmler a\u015fa\u011f\u0131da s\u0131ralanm\u0131\u015ft\u0131r.<\/p>\n

\u2013 Kanunun 1\u2019inci maddesinin birinci f\u0131kras\u0131n\u0131n e bendinde;<\/strong><\/p>\n

2021\/ Nisan ay\u0131 ve \u00f6ncesi d\u00f6nemlere ait 4\/a, 4\/b ve 4\/c sigortal\u0131lar\u0131na ait sigorta primleri, SGDP, i\u015fsizlik sigortas\u0131 primi, idari para cezalar\u0131, eksik i\u015f\u00e7ilikten do\u011fan alacaklar,<\/p>\n

Yap\u0131land\u0131rma kapsam\u0131na al\u0131nm\u0131\u015ft\u0131r.<\/p>\n

\u2013 Kanunun \u201cKesinle\u015fmi\u015f Sosyal G\u00fcvenlik Kurumu Alacaklar\u0131\u201d ba\u015fl\u0131kl\u0131 7 inci maddesinde;<\/strong><\/p>\n

a) Yukar\u0131da say\u0131lan yap\u0131land\u0131rma kapsam\u0131ndaki alacaklar\u0131n, asgari \u0130\u015f\u00e7ilik de\u011ferlendirilmesi sonucu ortaya \u00e7\u0131kan eksik i\u015f\u00e7ilik tutar\u0131n\u0131n,
\nGecikme cezas\u0131 ve gecikme zamm\u0131 yerine Y\u0130-\u00dcFE ile g\u00fcncelle\u015ftirilmesi,<\/p>\n

b) 30.04.2021 tarihinden \u00f6nce i\u015flenen fiillere ili\u015fkin olup, kanunun yay\u0131mland\u0131\u011f\u0131 tarihte\u00a0kesinle\u015fmi\u015f idari para cezalar\u0131n\u0131n\u00a0yap\u0131land\u0131r\u0131lmas\u0131,<\/p>\n

c) As\u0131llar\u0131 \u00f6denmi\u015f alacaklar\u0131n, fer \u2018ilerinin %40 \u0131n\u0131n \u00f6denmesi halinde kalan %60 \u0131n\u0131n silinece\u011fi,<\/p>\n

d) 4\/b sigortal\u0131lar\u0131 ile EK-5 ve EK-6 kapsam\u0131ndaki sigortal\u0131lar\u0131n, bor\u00e7lar\u0131n\u0131 yap\u0131land\u0131rmas\u0131 ve ilk taksiti \u00f6demeleri halinde sa\u011fl\u0131k yard\u0131mlar\u0131ndan yararlanabilece\u011fi,<\/p>\n

e) Gelir testine ba\u015fvurmayanlar\u0131n, 30.11.2021 tarihine kadar gelir testine ba\u015fvurmas\u0131 halinde, GSS primlerinin gelir testi sonucuna g\u00f6re tescil ba\u015flang\u0131\u00e7 tarihine g\u00f6re g\u00fcncelle\u015ftirilece\u011fi,<\/p>\n

f) 2021\/Nisan ay\u0131 ve \u00f6ncesine ait GSS primlerinin 31.12.2021 tarihine kadar \u00f6denmesi halinde, gecikme cezas\u0131 ve gecikme zamm\u0131n\u0131n silinece\u011fi ve bu kapsamdakilerin 31.12.2021 tarihine kadar sa\u011fl\u0131k hizmetlerinden yararlanabilece\u011fi,<\/p>\n

g) K\u00f6y ve mahalle muhtarlar\u0131 ile BA\u011e-KUR sigortal\u0131lar\u0131n\u0131n, durdurulmu\u015f sigortal\u0131l\u0131k s\u00fcrelerinin, durdurulmu\u015f s\u00fcrelere ait prim tutar\u0131n\u0131n Y\u0130-\u00dcFE ile g\u00fcncellenmi\u015f halinin, 31.10.2021 tarihine kadar m\u00fcracaat etmeleri ve 31.10.2021 tarihine kadar \u00f6demeleri halinde, durdurulmu\u015f s\u00fcrelerin ihya edilerek, sigortal\u0131l\u0131k s\u00fcresinden say\u0131laca\u011f\u0131, bu kapsamdakilerden \u00f6deyecekleri Y\u0130-\u00dcFE\u2019li tutarda de herhangi bir indirim yap\u0131lmayaca\u011f\u0131,<\/p>\n

a\u00e7\u0131klanmaktad\u0131r.<\/p>\n

\u2013 Kanunun \u201c\u00d6n De\u011ferlendirme, ara\u015ft\u0131rma veya tespit a\u015famas\u0131nda olan eksik i\u015f\u00e7ilik prim tutarlar\u0131 ile kesinle\u015fmemi\u015f idari para cezalar\u0131\u201d ba\u015fl\u0131kl\u0131 8 inci maddesinde;<\/strong><\/p>\n

a) 30.04.2021 tarihine kadar bitirilmi\u015f \u00f6zel bina in\u015faatlar\u0131 ile ihale konusu i\u015flerden kaynaklanan eksik i\u015f\u00e7ilik bor\u00e7lar\u0131n\u0131n yap\u0131land\u0131r\u0131labilece\u011fi,<\/p>\n

b) 30.04.2021 tarihinden \u00f6nce i\u015flenen fiillere ili\u015fkin olup, kanunun yay\u0131mland\u0131\u011f\u0131 tarihten \u00f6nce tebli\u011f edilen ve kesinle\u015fmemi\u015f idari para cezalar\u0131n\u0131n yap\u0131land\u0131r\u0131laca\u011f\u0131,<\/p>\n

c) 31.10.2021 tarihine kadar tahakkuk den SGK alacaklar\u0131n\u0131n yap\u0131land\u0131r\u0131labilece\u011fi,<\/p>\n

d) Yap\u0131land\u0131rma h\u00fck\u00fcmlerinden yararlanmak isteyen bor\u00e7lular\u0131n, bu bor\u00e7larla ilgili SGK\u2019ya dava a\u00e7mamalar\u0131, a\u00e7\u0131lm\u0131\u015f davalardan vazge\u00e7meleri gerekti\u011fi,<\/p>\n

A\u00e7\u0131klanmaktad\u0131r.<\/p>\n

\u2013 Kanunun \u201cOrtak H\u00fck\u00fcmler\u201d ba\u015fl\u0131kl\u0131 9. Maddesinde;<\/strong><\/p>\n

a) Yap\u0131land\u0131rmadan yararlanmak i\u00e7in 31.08.2021 tarihine kadar ba\u015fvuruda bulunmak gerekti\u011fi, ilk taksitin 2021\/ Ekim ay\u0131ndan ba\u015flamak \u00fczere iki\u015fer ayl\u0131k d\u00f6nemlerde en fazla 18 taksitte \u00f6denebilece\u011fi, pe\u015fin \u00f6demede prim asl\u0131n\u0131n ve prim asl\u0131na uygulanan Y\u0130-\u00dcFE nin %10\u2019unun \u00f6denmesi halinde, kalan Y\u0130-\u00dcFE uygulanan tutar\u0131n(%90) silinece\u011fi, taksitli \u00f6deme se\u00e7ene\u011fi tercih edenlerin, bor\u00e7lar\u0131n\u0131 2 taksit halinde \u00f6demeleri halinde ise, prim asl\u0131n\u0131n ve prim asl\u0131na uygulanan Y\u0130-\u00dcFE nin %50 sinin en son 31.12.2021 tarihinde pe\u015fin \u00f6denmesi halinde, kalan Y\u0130-\u00dcFE uygulanan tutar\u0131n(%50) silinece\u011fi,<\/p>\n

b) Taksitle \u00f6demelerde 6 e\u015fit taksit i\u00e7in (1,09), 9 e\u015fit taksit i\u00e7in (1,135), 12 e\u015fit taksit i\u00e7in (1,18), 18 e\u015fit taksit i\u00e7in (1,27), katsay\u0131n\u0131n uygulanaca\u011f\u0131, \u0130l \u00d6zel idareleri, spor kul\u00fcpleri, belediyeler gibi 18 taksitten fazla taksitle \u00f6deme se\u00e7ene\u011fi hakk\u0131 tan\u0131nan bor\u00e7lular i\u00e7in uygulanacak katsay\u0131 farklar\u0131n\u0131n neler oldu\u011fu, pe\u015fin \u00f6demenin veya taksitlerin kredi kart\u0131yla \u00f6denebilece\u011fi,<\/p>\n

c) Yap\u0131land\u0131rman\u0131n devam\u0131 i\u00e7in ilk iki taksitin \u00f6denmesinin zorunlu oldu\u011fu, ayr\u0131ca bir takvim y\u0131l\u0131nda iki veya daha az taksitin, \u00f6dem s\u00fcresinin sonunda ge\u00e7 \u00f6deme zamm\u0131yla \u00f6denmesinin zorunlu oldu\u011fu, pe\u015fin ve taksitli \u00f6demelerde 10.-TL tutar\u0131ndaki eksik \u00f6demelerin yap\u0131land\u0131rmay\u0131 bozmayaca\u011f\u0131, yap\u0131land\u0131rman\u0131n bozulmas\u0131 halinde, bor\u00e7lular\u0131n \u00f6dedikleri taksit tutarlar\u0131 kadar yap\u0131land\u0131rma h\u00fck\u00fcmlerinden yararlanabilece\u011fi,<\/p>\n

d) 6183 say\u0131l\u0131 kanun kapsam\u0131nda tecil faizi ile taksitlendirilen alacaklardan, kalan taksit tutarlar\u0131n\u0131n bu kanun h\u00fck\u00fcmlerine g\u00f6re yap\u0131land\u0131r\u0131labilece\u011fi, bu kanuna g\u00f6re yap\u0131lacak \u00f6demeler tutar\u0131nda, tatbik edilen hacizlerin kald\u0131r\u0131laca\u011f\u0131,<\/p>\n

e) 6736, 7020 ve 7143 say\u0131l\u0131 kanuna g\u00f6re yap\u0131land\u0131r\u0131lan ve yap\u0131land\u0131r\u0131lmalar\u0131 devam eden alacaklar i\u00e7in, bu kanun h\u00fck\u00fcmlerinden yararlanamayaca\u011f\u0131,<\/p>\n

f) M\u00fccbir sebep hali ilan edilen b\u00f6lgelerde, m\u00fccbir sebep s\u00fcresine denk gelen taksitlerin, Cumhurba\u015fkan\u0131 taraf\u0131ndan 1 y\u0131la kadar ertelenebilece\u011fi,<\/p>\n

A\u00e7\u0131klanmaktad\u0131r.<\/p>\n

Rehberi \u0130ndirmek \u0130\u00e7in A\u015fa\u011f\u0131daki Linke T\u0131klay\u0131n\u0131z<\/p>\n

SGK Yeniden Yap\u0131land\u0131rma Rehberi<\/a><\/strong><\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

SGK Yeniden Yap\u0131land\u0131rma Rehberi \u0130\u015fverenlerin Sosyal G\u00fcvenlik Kurumuna Olan Prim ve \u0130dari Para Cezalar\u0131 Bor\u00e7lar\u0131n\u0131n 7326 Say\u0131l\u0131 Kanun\u2019a G\u00f6re Yen…  <\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[3],"tags":[],"class_list":["post-15898","post","type-post","status-publish","format-standard","hentry","category-mevzuat-haberleri"],"_links":{"self":[{"href":"http:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/15898","targetHints":{"allow":["GET"]}}],"collection":[{"href":"http:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"http:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"http:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"http:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/comments?post=15898"}],"version-history":[{"count":1,"href":"http:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/15898\/revisions"}],"predecessor-version":[{"id":15899,"href":"http:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/15898\/revisions\/15899"}],"wp:attachment":[{"href":"http:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/media?parent=15898"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/categories?post=15898"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/tags?post=15898"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}